The purpose of this study is to explore whether the adoption of Beyond Budgeting (BB) as a management accounting practice (MAP) contributes to developing intellectual capital (IC) and creating value in Iraqi companies. This requires an understanding of the views of the Iraqi managers about the nature of the information provided by this practice, which may be used to determine whether this information is relevant in the management of IC in the context of Iraq. This research aims also to explore the challenges of the adoption of the BB in planning and controlling IC in Iraq. The study adopts a qualitative approach and an interpretive paradigm. It also adopts a semi-structured interview method of collecting data from executive managers and management accountants of 20 companies in the four major economic sectors in Iraq. Of the sampled participants, 90% support the adoption of the philosophy of BB for planning and controlling of IC in their organisations. In addition, they confirm that the BB philosophy is based on new techniques that can eliminate the disadvantages of traditional budgeting. This study examines the contribution of the SM in supporting, establishing, and developing IC that is lacking in the literature. This study also examines the main problem that has not been studied in the Iraqi economy, which is whether the management and development IC will create new sources of value in Iraq instead of its dependence on oil as the main source of value for the country.
Copper tin sulfide (Cu2SnS3) thin films have been grown on glass
substrate with different thicknesses (500, 750 and 1000) nm by flash
thermal evaporation method after prepare its alloy from their
elements with high purity. The as-deposited films were annealed at
473 K for 1h. Compositional analysis was done using Energy
dispersive spectroscopy (EDS). The microstructure of CTS powder
examined by SEM and found that the large crystal grains are shown
clearly in images. XRD investigation revealed that the alloy was
polycrystalline nature and has cubic structure with preferred
orientation along (111) plane, while as deposited films of different
thickness have amorphous structure and converted to polycrystalline
This work was carried to study the capability of activated alumina from bauxite compared with activated carbon adsorption capability to reduce the color content from Al-Hilla Textile Company wastewater. Six dyes were studied from two types(reactive and dispersed) namely (blue, red, yellow) from wastewater and aqueous solutions.
Forty eight experiments were carried out to study the effect of various initial conditions (bed height, flow rate, initial concentration, pH value, temperature, and competitive adsorption) on adsorption process.
The results showed that the adsorption process using activated carbon insured a good degree of color reduction reaching (99.7%) and was better than activated bauxite which reached (95%).
In this study, the electro-hydraulic servo system for speed control of fixed displacement hydraulic motor using proportional valve and (PID) controller is investigated theoretically ,experimentally and simulation . The theoretical part includes the derivation of the nonlinear mathematical model equation of (valve – motor ) combination system and the derivation of the transfer function for the complete hydraulic system , the stability test of the system during the operation through the transfer function using MATLAB package
V7.1 have been done. An experimental part includes design and built hydraulic test rig and simple PID controller .The best PID gains have been calculated experimentally and simulation, speed control performance te
Bismuth oxide nanoparticle Bi2O3NPs has a wide range of applications and less adverse effects than conventional radio sensitizers. In this work, Bi2O3NPs (D1, D2) were successfully synthesized by using the biosynthesis method with varying bismuth salts, bismuth sulfate Bi2(SO4)3 (D1) or bismuth nitrate. Penta hydrate Bi(NO3)3.5H2O (D2) with NaOH with beta-vulgaris extract. The Bi2O3NPs properties were characterized by different spectroscopic methods to determine Bi2O3NPs structure, nature of bonds, size of nanoparticle, element phase, presence, crystallinity and morphology. The existence of the Bi2O3 band was verified by the FT-IR. The Bi2O3 NPs revealed an absorption peak in the UV-visible spectrum, with energy gap Eg = 3.80eV. The X-ray p
... Show MoreTherapeutically and prophylactically using Microspheres containing doxycycline isolated from shell of shrimp. Low molecule weight poly lactic acid was prepared. In this study, Poly lactic acid (PLA)/ poly vinyl alcohol (PVA)/poly ethyleneglycol(PEG) loading doxycycline blend solutions was prepared. Also Poly lactic acid (PLA)-Tannin blend via solvent evaporation method was prepared. Microspheres of chitosan/gelatin microsphere loading doxycycline was prepared by emulsion crosslinking technique. Both microsphere and blends were characterized by Fourier transform infrared (FTIR) spectrophotometer. The FTIR spectra were shown distinguish bands. The in vitro release of doxcycline from its matrix at pH 7 was studied. The prophylactic
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